2026 (3) TMI 1499

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....ala, learned Senior Counsel for the petitioner informed that the petitioner-company is a Singapore based company and it has its distributor in India known as Google Cloud India Private Limited (GCI)-respondent No. 3. He submitted that as and when its Indian distributor/reseller-GCI makes payment to the petitioner, the said payment is towards the purchase price for the services or the products supplied by the petitioner to the Indian end-users or the customers and as per the Indian authorities, TDS is required to be deducted, though legally it is not. 2. According to Mr. Pardiwala, since the payment made by its Indian reseller does not amount to 'Fee for Technical Services' (FTS), Income Tax Act, 1961 (hereinafter referred to as 'the Act ....

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.... Counsel for the respondents pointed out that W.P.(C) 9018/2024 which is listed as item no. 29 in today's list, has come up for considering application for an interim order and submitted that as per the previous order, he was to take instructions about furnishing security in lieu of TDS. And as expected, he has duly received instructions that since deduction of tax is a statutory requirement, the Department cannot grant any concession or immunity, as the same shall be contrary to law. 8. Heard learned counsel for the parties. 9. In view of the submission made at the bar, we are of the of the considered opinion that this Court cannot give any direction to the respondents to allow the payment to the petitioner without applicable deducti....

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....ce to direct the concerned Assessing Officer (AO) to finalise petitioner's assessment for A.Y. 2018-19 within a period of three months from today, latest by 30.06.2026. 15. While passing the assessment order, the concerned AO shall examine petitioner's transactions and its stand that there is no applicability or exigibility of any tax under the Act of 1961 as per the provision of the Act of 1961 and Agreement For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income (DTAA). 16. Though we are cognizant and conscious of the fact that the matter of AY 2018-19 is not pending before us and what is pending is the issue of TDS from AY 2022-23 onwards, yet we are passing such order, in order to ....